SECTION 7. DRAFTING
Internal Revenue Bulletin 2006-38 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal drafter of this revenue procedure is A. M. Gulas of the Office of Chief Counsel, Procedure and Administration (Disclosure and Privacy Law Division). For further information regarding this revenue procedure, contact A. M. Gulas at (202) 622–4560 (not a toll-free number).
26 CFR 601.204: Changes in accounting periods and in methods of accounting. (Also Part 1, §§ 162, 263, 446, 461, 481, 1.167(a)–3(b), 1.263(a)–4, 1.263(a)–5, 1.446–1, 1.481–1.)
Rev. Proc. 2006–37
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